AAT Level 2 refers to the second level of the Association of Accounting Technicians (AAT) qualification. The AAT is a professional accounting organization based in the United Kingdom that offers a range of qualifications for individuals pursuing a career in accounting and finance.

At Level 2, the AAT qualification provides an introduction to basic accounting principles and techniques. The AAT Level 2 qualification is suitable for beginners with little or no prior accounting experience. It covers fundamental topics and aims to build a strong foundation in accounting principles and practices.

Here are some of the key areas covered in AAT Level 2:

1. Bookkeeping Transactions: This module covers the basic principles of double-entry bookkeeping, including how to record financial transactions, maintain accurate records, and prepare financial statements.
2. Bookkeeping Controls: This module focuses on internal controls and the importance of maintaining accurate and reliable accounting records. It covers topics such as cash control, reconciliations, and the use of control accounts.
3. Elements of Costing: This module introduces the concepts of costing and cost accounting. It covers topics such as cost classification, job costing, and calculating costs for products or services.
4. Working Effectively in Finance: This module focuses on developing essential skills required in the finance industry. It covers areas such as professional ethics, communication skills, and working effectively as part of a team.

Please note that the specific modules and their content may vary depending on the AAT qualification provider and any updates made to the AAT syllabus. It’s always a good idea to refer to the official AAT website or consult with your training provider for the most up-to-date information on the AAT Level 2 qualification.